Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Cigarette and Tobacco Products Tax Law

CHAPTER 5. COLLECTION OF TAX.

Article 4. Miscellaneous Provisions

Section 30353

30353. Furnishing of partnership agreement. The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.